205568 NOTICE OF PUBLIC HEARING PROPOSED BUDGET FOR FISCAL YEAR 2026-2027 (FY2027) CITY OF MOSCOW, IDAHO A PUBLIC HEARING, PURSUANT TO IDAHO CODE 50-1002, will be held for consideration of the proposed budget for the fiscal year from October 1, 2026 to September 30, 2027 and for consideration of utilizing foregone levying authority to include $15,141 in foregone amount to address issues associated with current and anticipated cost increases of maintenance and operations. The hearing will be held at City Hall Council Chambers, 206 East Third Street, Moscow, Idaho, on Monday, August 17, 2026 at 7:00 p.m. All interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. The budget provides in detail and summary the revenue and expenditures by fund. Pursuant to I.C. 50-1002 the estimated property taxes for the ensuing fiscal year 2026-2027 hereby known as FY2027 is a source of revenue and is segregated between the General Fund and the Debt Service Fund, a voter approved exempt levy paying for a new police facility and for the repurpose and restoration of other City facilities. The total proposed budget of $149,942,154 is balanced with revenues and expenditures. Detailed copies of the proposed City budget are available at City Hall during regular office hours (8:00 a.m. to 5:00 p.m. weekdays) and can also be viewed on the City's website. City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities please contact the City's ADA Coordinator by phone at (208) 883-7600, TDD (208) 883-7019, or by email at adacoordinator@ci.moscow.id.us. 2026-2027 PROPOSED EXPENDITURES FY2026 FY2027 FY2024 FY2025 ADOPTED PROPOSED ACTUAL ACTUAL BUDGET BUDGET FUND NAME EXPENDITURES EXPENDITURES EXPENDITURES EXPENDITURES GENERAL FUND $23,568,409 $19,576,438 $20,619,425 $21,302,316 STREET 4,452,210 3,998,062 3,317,697 3,988,053 RECREATION & CULTURE 3,383,356 3,657,193 3,677,226 3,734,062 MOSCOW COMMUNITY PLAYFIELDS 195,657 215,624 305,320 309,189 1912 CENTER 138,222 131,272 160,490 152,500 TRANSIT CENTER 23,117 96,020 43,075 82,029 WATER 8,317,300 10,167,434 8,812,725 9,758,870 SEWER 9,703,349 11,459,222 9,868,026 10,534,009 STORMWATER 1,033,819 1,045,213 1,489,532 1,726,893 SANITATION 9,088,059 7,037,707 7,581,059 7,484,493 FLEET MANAGEMENT 1,940,005 4,217,317 5,416,121 6,934,680 INFORMATION SYSTEMS 3,974,032 3,941,769 2,566,009 2,727,649 WATER CAPITAL 2,772,264 1,042,314 12,024,437 16,464,053 SEWER CAPITAL 1,921,371 1,120,237 29,420,331 32,216,733 STORMWATER CAPITAL 163,614 48,596 597,083 863,885 SANITATION CAPITAL 0 166,568 12,818,197 12,647,694 CAPITAL PROJECTS 1,854,734 4,665,514 19,694,724 17,920,776 LID CONSTRUCTION 0 0 0 0 HAMILTON PARKS & REC 32,000 32,000 32,000 32,000 BOND & INTEREST 1,045,858 1,066,744 1,065,384 1,062,270 SPECIAL ASSESSMENT 0 0 0 0 TOTAL 73,607,376 73,685,244 139,530,049 149,942,154 2026-2027 PROPOSED REVENUES FY2026 FY2027 FY2024 FY2025 ADOPTED PROPOSED ACTUAL ACTUAL BUDGET BUDGET FUND NAME REVENUES REVENUES REVENUES REVENUES PROPERTY TAX GENERAL FUND $7,249,609 $7,744,919 $8,086,463 $8,567,171 BOND AND INTEREST FUND $1,044,932 $1,054,778 $1,047,000 $1,046,200 PROPERTY TAX TOTAL $8,294,541 $8,799,697 $9,133,463 $9,613,371 REVENUE SOURCES OTHER THAN PROPERTY TAXES GENERAL FUND 13,045,284 12,040,260 12,532,962 12,735,145 STREET 4,228,994 3,892,001 3,317,697 3,988,053 RECREATION & CULTURE 3,482,524 3,549,199 3,677,226 3,734,062 MOSCOW COMMUNITY PLAYFIELDS 207,534 232,933 305,320 309,189 1912 CENTER 131,540 113,540 160,490 152,500 TRANSIT CENTER 45,079 46,942 43,075 82,029 WATER 7,958,047 8,635,655 8,812,725 9,758,870 SEWER 9,666,259 10,032,505 9,868,026 10,534,009 STORMWATER 1,125,618 1,288,706 1,489,532 1,726,893 SANITATION 7,143,573 7,251,060 7,581,059 7,484,493 FLEET MANAGEMENT 2,944,640 2,958,918 5,416,121 6,934,680 INFORMATION SYSTEMS 2,214,283 1,825,645 2,566,009 2,727,649 WATER CAPITAL 3,626,678 5,210,085 12,024,437 16,464,053 SEWER CAPITAL 5,657,338 7,144,511 29,420,331 32,216,733 STORMWATER CAPITAL 202,386 197,046 597,083 863,885 SANITATION CAPITAL 3,317,660 975,669 12,818,197 12,647,694 CAPITAL PROJECTS 8,985,497 8,831,577 19,715,912 17,920,776 LID CONSTRUCTION 5 0 0 0 HAMILTON PARKS & REC 39,451 33,792 32,000 32,000 DEBT SERVICE 17,682 15,564 18,384 16,070 SPECIAL ASSESSMENTS 0 0 0 0 OTHER REVENUE SOURCES TOTAL 74,040,072 74,275,608 130,396,586 140,328,783 TOTAL REVENUES - ALL FUNDS 82,334,613 83,075,305 139,530,049 149,942,154 SARAH L. DECKER CITY OF MOSCOW DIRECTOR OF FINANCE & EMPLOYEE SERVICES